Chapter 192-350. Transfer of business.


Section 192-350-010. What is a predecessor-successor relationship?
Section 192-350-020. What are examples of when a predecessor-successor relationship exists?
Section 192-350-030. Predecessor-successor transfers through intermediaries.
Section 192-350-040. What notice must a predecessor or partial predecessor provide to the department?
Section 192-350-050. What notice must a successor or partial successor provide to the department?
Section 192-350-060. What are the consequences if an employer fails to respond to requests for information related to a predecessor-successor designation?
Section 192-350-070. What effect does a predecessor-successor relationship have on tax rates?
Section 192-350-080. How does the department determine the percentage of operating assets transferred to a partial successor?
Section 192-350-090. When does an employer quit or dispose of a business for purposes of successor liability? (RCW 50.24.210.)
Section 192-350-100. What is "SUTA dumping" and what are the consequences if a significant purpose for the transfer of a business is SUTA dumping?
Section 192-350-110. What elements must the department prove to establish "SUTA dumping"?
Section 192-350-120. What penalties apply if there is intent to knowingly evade successorship or knowingly promote the evasion of successorship provisions?